"For classic cars (aged 15 years or more and having a market value of £15,000 or more at the end of the year of assessment) use the market value at the end of the year of assessment if this is higher than the adjusted list price.

If the car is unavailable for part of the year the benefits are proportionately reduced.

Some cars run on other fuels - bi-fuel lpg, E85 fuel and hybrid electric and petrol cars have slightly discounted charges."